Published: 2018-05-16

The Fallacious Objections to the Tax Treatment of Carried Interest

Douglas A. Kahn, Jeffrey H. Kahn

319–334

Abstract
The tax treatment of carried interest has become a notorious bete noire for many politicians and some academicians and practitioners. Both 2016...

--Read More

Considering "Citizenship Taxation": in Defense of FATCA

Young Ran (Christine) Kim

335–370

Abstract

Inspired by Ruth Mason’s recent article, Citizenship Taxation, which reaches a general conclusion against citizenship taxation, this Article...

--Read More